Governmental Accounting – Debt Service Fund Question? | The Accountancy Services Website

Governmental Accounting – Debt Service Fund Question?

Anyone have a example for an answer to this question? I am racking my brain trying to do this home work assignment and can’t seem to think of a format for an answer:

Question 4 – Explain briefly whether or not you would recommend the use of a debt service fund in each of the following scenarios. Please do state YES (I would recommend) or NO (I would not recommend). But please also do briefly explain your logic.

Part 4a – A local government issued $10,000,000 of bonds without a premium or discount with the entire balance of the issue due in 10 years (“term bonds”). Interest at 5% per annum is due on February 1st and August 1st each year. The government’s year-end is December 31st.

Yes, Debt Service funds are set up to account for the accumulation of resources and the payment of interest and principal on all "general obligation debt" other than that serviced by enterprise funds or by special assessments in another fund. Debt service funds are only used for the General Fund, Special Revenue Fund, Capital Projects Funds and Permanent Fund. It is NOT used for Internal Service Funds, Enterprise Funds, Pension Funds, Agency Trust Funds, Private Purpose Trust Funds and Investment Trust Funds.

Accounting Outsourcing Service is the Synonym for Saving

One Response

  1. ALBPACE Says:

    Yes, Debt Service funds are set up to account for the accumulation of resources and the payment of interest and principal on all "general obligation debt" other than that serviced by enterprise funds or by special assessments in another fund. Debt service funds are only used for the General Fund, Special Revenue Fund, Capital Projects Funds and Permanent Fund. It is NOT used for Internal Service Funds, Enterprise Funds, Pension Funds, Agency Trust Funds, Private Purpose Trust Funds and Investment Trust Funds.
    References :

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